approved pension scheme


approved pension scheme
страх., эк. тр., брит. одобренная пенсионная схема* (пенсионная схема, которая соответствует всем установленным налоговыми органами требованиям, в частности требованиям в отношении инвестирования накопленных пенсионных фондов и ограничениям в отношении максимально допустимых пенсионных взносов; такие схемы предоставляют своим участникам значительные налоговые преимущества; большинство пенсионных планов, создаваемых компаниями для своих сотрудников, а также все индивидуальные и паевые пенсионные схемы относятся к этому типу)
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Англо-русский экономический словарь.

Смотреть что такое "approved pension scheme" в других словарях:

  • registered pension scheme — With effect from 6 April 2006, both occupational pension schemes and personal pension schemes may apply to HM Revenue & Customs to be registered. A registered pension scheme must comply with the rules on the amounts of contributions and benefits… …   Law dictionary

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  • scheme actuary — The actuary appointed to advise the trustees of an occupational pension scheme. Most occupational schemes must appoint an actuary, who must be a named individual rather than a firm. The actuary must also be a Fellow of the Faculty and Institute… …   Law dictionary

  • Pension provision in the United Kingdom — UK Pension Provision falls into seven major divisions; Basic State Pension, State Second Pension (S2P), Occupational Pensions, Stakeholder Pensions, Group Personal Pensions and Personal or Individual Pensions. Personal Accounts automatic… …   Wikipedia

  • pension — A specified sum paid regularly to a person who has reached a certain age or retired from employment. It is normally paid from the date of reaching the specified age or the retirement date until death. A widow may also receive a pension from the… …   Big dictionary of business and management

  • Qualifying registered overseas pension schemes — Qualifying Overseas Pension Schemes (QROPS)A Qualifying Overseas Pension Scheme or QROP is a an overseas pension scheme which has been approved by Her Majesty s Revenue and Customs (HMRC) to receive the transfer of UK Pension Benefits. Typically… …   Wikipedia

  • Self-invested personal pension — A Self Invested Personal Pension (SIPP) is the name given the type of UK government approved personal pension scheme, which allows individuals to make their own investment decisions from the full range of HM Revenue Customs (HMRC) approved… …   Wikipedia

  • funded unapproved retirement benefit scheme — funded unapproved retirement benefit schemes (FURBS) 1) Now known as employer financed retirement benefit schemes (EFRBS), unapproved occupational pension schemes that employers used to set up to provide top up benefits for employees who were… …   Law dictionary

  • unfunded unapproved retirement benefit scheme — unfunded unapproved retirement benefit schemes (UURBS) Now known as employer financed retirement benefit schemes (EFRBS), unapproved occupational pension schemes that employers used to set up to provide top up benefits for employees who were… …   Law dictionary

  • Canada Pension Plan — The Canada Pension Plan (CPP) is a contributory, earnings related social insurance program. It forms one of the two major components of Canada s public retirement income system, the other component being Old Age Security (OAS). Other parts of… …   Wikipedia

  • cash equivalent — A method which can be used to calculate a transfer payment from a salary related pension scheme (salary related scheme). A member of a final salary pension scheme (final salary scheme) who is not currently drawing a pension and who has more than… …   Law dictionary